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C. Excluding amounts contributed to the city for purposes of police, fire, and <br /> other emergency or public safety-related services, and to the Roseville Area <br /> Community Fund Foundation, 90% of the remaining net profits shall be <br /> expended in the city's trade area as defined in Mn Statutes 349.213, subd. <br /> 1(g). Roseville's trade area includes Roseville, Arden Hills, Falcon Heights, <br /> Lauderdale, Little Canada, Maplewood, Minneapolis, New Brighton, St. <br /> Anthony, St. Paul, and Shoreview. Organizations shall file a report with the <br /> city proving compliance with the trade area spending requirements imposed <br /> by this Section. The report must be made on a form prescribed by the city <br /> and shall be submitted annually. <br /> D. In the event any organization contributes to the city any sum in excess of the <br /> 10% as required in subsection A above, said funds will be deposited and <br /> allocated to the Roseville Area Community Foundation as set forth in <br /> subsection A above. <br /> 304.056: LOCAL GAMBLING TAX <br /> All organizations conducting lawful gambling within the City shall, within 30 days <br /> of the end of each month, pay to the City an amount up to 3%, as established-by-the <br /> Fee Schedule of the gross receipts from lawful gambling conducted in the City in <br /> such month, less amounts actually paid for prizes, to cover the City's law <br /> enforcement and administrative costs in regulating lawful gambling. <br /> In order to cover the costs incurred by the city to regulate lawful gambling, a local <br /> gambling tax of up to three (3)percent per year, as established by the Fee Schedule., <br /> is imposed on the gross receipts of any organization holding a premises permit from <br /> all lawful gambling less prizes actually paid out by the organization. The tax must <br /> be paid by the organization monthly and must be reported on a copy of the monthly <br /> gambling activity summary and tax return filed with the Minnesota Department of <br /> Revenue. The report must be an exact duplicate of the report filed with the <br /> Department, without deletions or additions, and must contain the signatures of <br /> organization officials as required on the report form. The tax return and payment of <br /> the tax due must be postmarked, or, if hand-delivered, received in the office of the <br /> city clerk, on or before the last business day of the month following the month for <br /> which the report is made. An incomplete tax return will not be considered timely <br /> filed unless corrected and returned by the due date for filing. Interest will be charged <br /> at a rate of eight percent (8%) on all overdue taxes owed by the organization under <br /> this Section. <br /> 304.07: SEVERABILITY <br /> RS160\1\920171.v1 <br />